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2018 (4) TMI 896 - AT - Central ExciseCENVAT credit - inputs - denial of credit on the ground that ‘news print paper’ was exempted in terms of N/N. 4/2006-CE dated 01.3.2006 as amended subsequently by the N/N. 4/2008 –CE, upto the initial clearance of the 3500 MT - Held that: - that part of the clearance are to the newspaper, in which case, classification would be falling under sub heading 4801 which is not one of the specified in sub heading under Sl.No. 93 - Revenue cannot deny the benefit of the Sl.No. 93 to the assessee and again ask the assessee that they should have cleared their goods in terms of Sl. No. 90 - credit allowed. CENVAT credit - structural item - Held that: - the benefit on such items cannot be denied - credit allowed. Extended period of limitation - Held that: - Commissioner (Appeals) while disposing the appeal filed by the appellants has granted the benefit of penalty by setting aside the same on the finding that the adjudicating authority has not brought the fact of fraud, willful mis-statement, collusion or suppression of facts or contravention of any of the provision of Excise Act or Rules therein with intent to evade payment of duty - If the appellant authority has held absence of any malafide on the part of the assessee for setting aside of penalty, same ingredient would apply for the purpose of limitation - extended period not invocable. Appeal allowed - decided in favor of appellant.
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